The main reporting obligation for all German VAT registered entities is the periodic VAT return.
If the tax liability for the prior calendar year does not exceed €1,000 (€2,000 from 1 January 2025), the tax office may exempt the business from the obligation to submit periodic VAT returns.
The filing deadlines (for submission of the VAT return and payment of VAT due) are always the 10th day following the end of the filing period. The filing periods are:
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Web page updated on 17 Mar 2025 15:09